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Wednesday 01 October 2014

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Russian-language training modules

The Education Initiative is developing 35 stand-alone training modules—one for each section of the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs).

The IFRS Foundation is grateful to United States Agency for International Development (USAID) for funding, and to the Eurasian Council of Certified Accountants and Auditors (ECCAA) for facilitating the translation of the training material. 


You need to be a registered user to access the IFRS for SMEs training material; the registration is free of charge. eIFRS subscribers and registered users of our webshop or public site can access the material with their username and password.

Not Registered?

Click here to register. Once you have registered, return to this page and enter your username and password, when requested, to access the IFRS for SMEs training material.

Click on the links below to access the IFRS for SMEs training material:

Download the zip file of all modules.

Select from the list below of the modules that are currently available to download.


Modules Titles Download
1 Small and Medium-sized Entities PDF [600.9KB]
3 Financial Statement Presentation PDF [599.3KB]
4 Statement of Financial Position PDF [574KB]
5 Statement of Comprehensive Income and Income Statement PDF [593KB]
6 Statement of Changes in Equity and Statement of Income and Retained Earnings PDF  [518KB]
8 Notes to the Financial Statements PDF [735KB]
10 Accounting Policies, Estimates and Errors PDF [684KB]
11 Basic Financial Instruments PDF [1.34MB]
13 Inventories PDF[632KB]
14 Investments in Associates PDF[693KB]
15 Investments in Joint Ventures PDF[704KB]
16 Investment Property PDF[679KB]
17 Property, Plant and Equipment PDF[652KB]
18 Intangible Assets Other Than Goodwill PDF[794KB]
20 Leases PDF[1.02MB]
21 Provisions and Contingencies PDF[774KB]
23 Revenue PDF[930KB]
24 Government Grants PDF[566KB]
25 Borrowing Costs PDF[485KB]
28 Employee Benefits PDF[871KB]
29 Income Tax PDF [1.35MB]
32 Events after the End of the Reporting Period PDF[543KB]

Training information



Contact us

Michael Wells 
Director, IFRS Education Initiative 
email: mwells@ifrs.org